Results 221 to 230 of about 5,085 (266)
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Tax Evasion: Models with Self-Audit
Journal of Systems Science and Complexity, 2008Supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper studies a taxpayer's optimal policy of tax evasion under supervision with self-audit and its related properties. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors consider
Tingting Xiao, Ke Liu, Kin Keung Lai
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SSRN Electronic Journal, 2013
The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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2008
Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
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Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
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2021
Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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Auditor, 2017
The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
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The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
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2019
Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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The Netherlands Court of Audit: An Audit on Tax Avoidance
Bulletin for International Taxation, 2015In this article, the authors describe, from an international perspective, the procedures performed by the Netherlands Court of Audit with regard to tax collection, and address recent initiatives of the international community to counter tax avoidance by multinational enterprises.
H. Koot, M.de Rijke
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Tax aggressiveness and tax audits
Η διδακτορική διατριβή επικεντρώνεται στο Φορολογικό Πιστοποιητικό (ΦΠ) στην Ελλάδα. Το 2011 τέθηκε σε ισχύ ένας νέος φορολογικός νόμος, βάσει του οποίου οι Ορκωτοί Ελεγκτές και οι ελεγκτικές εταιρείες υποχρεώθηκαν να διενεργούν φορολογικούς ελέγχους και να εκφράζουν γνώμη για τη φορολογική συμμόρφωση των ελεγχόμενων.openaire +1 more source
Tax audits as a path to tax compliance in Portugal
European Journal on Criminal Policy and Research, 2019Responsive regulation has a special role within compliance. It has been implemented by tax authorities through the adoption of regulatory pyramids that cover the general relationship between the tax authorities and taxpayers. Here, the effects of both the Kirchler slippery slope framework and the Braithwaitian compliance pyramid are explored to design ...
Joao Araújo Marques +2 more
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TAX AUDITS: THEORETICAL FOUNDATIONS OF CAMERA TAX AUDITS AND TRAVELING TAX AUDITS
Economics and education, 2023openaire +1 more source